Is there any exception to the additional tax imposed on fortified wine?
(1) RCW 66.24.210(4) imposes an additional tax on fortified wine. RCW 66.04.010(37) defines “fortified wine” as wine that has an alcohol content greater than fourteen percent of alcohol by volume, and outlines exceptions for when wine can be over fourteen percent alcohol by volume and not be considered “fortified.” (2) In order to not pay the additional tax on fortified wine that falls under one of the exceptions in RCW 66.04.010(34), a manufacturer, importer, or distributor must file an affidavit of exception on a form prescribed by the board. (a) The form must be submitted to the board’s licensing and regulation division. (b) The board will only exempt payments owed and/or submitted after the affidavit is on file with the board. Tax payments owed and/or submitted prior to the board receiving the affidavit will not be adjusted. (c) The licensee who files the affidavit is responsible for the information it contains. Any affidavit which the board finds to contain false information may r
